3 (also spline curve) Mathematics A continuous curve constructed so as to pass through a given set of points and have a certain number of continuous derivatives. Example sentences. 1  The data was therefore fit nonparametrically to a smooth curve using the Dierckx algorithm for cubic spline curve fitting.
Definition of Unearned Revenue in Accounting. Unearned revenue is the same thing as deferred revenue. In accounting, unearned revenue is a liability. It is a liability because even though a company has received payment from the customer, the money is potentially refundable and thus not yet recognized as revenue.
How to Adjust Accounts for Unearned Revenue. Unearned revenue is a liability account on a company's books. The account balance represents the value of goods and services on which a company has received advance payments but has not yet performed the service or delivered the goods by the end of the period.